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Research into product costing practice: a European perspective

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  • John Brierley
  • Christopher Cowton
  • Colin Drury
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    Abstract

    This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application of product costs in decision making and product pricing, and the use of activity-based costing. Although significant progress has been made over the last decade in describing costing practices in Europe, further work remains to be done. Having identified gaps in, and questions arising from, previous research, the paper concludes with recommendations for future research.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 10 (2001)
    Issue (Month): 2 ()
    Pages: 215-256

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    Handle: RePEc:taf:euract:v:10:y:2001:i:2:p:215-256

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    References

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    1. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    2. Whitley, R., 1999. "Firms, institutions and management control: the comparative analysis of coordination and control systems," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 507-524, July.
    3. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    4. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    5. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    6. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    7. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
    8. Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 9(2), pages 285-319.
    9. Skinner, R C, 1970. "The Determination of Selling Prices," Journal of Industrial Economics, Wiley Blackwell, vol. 18(3), pages 201-17, July.
    10. Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
    11. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 5(1), pages 1-28.
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    Cited by:
    1. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
    2. Odysseas Pavlatos & Ioannis Paggios, 2009. "Management accounting practices in the Greek hospitality industry," Managerial Auditing Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 24(1), pages 81-98, January.
    3. Pavlatos, Odysseas & Paggios, Ioannis, 2007. "Cost Accounting In Greek Hotel Enterprises: An Empirical Approach," MPRA Paper 6364, University Library of Munich, Germany.
    4. Brierley, John A. & Cowton, Christopher J. & Drury, Colin, 2006. "A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing," International Journal of Production Economics, Elsevier, vol. 100(2), pages 314-321, April.
    5. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    6. Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
    7. Kee, Robert, 2008. "The sufficiency of product and variable costs for production-related decisions when economies of scope are present," International Journal of Production Economics, Elsevier, vol. 114(2), pages 682-696, August.

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